What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeal. The appeal was accordingly dismissed as withdrawn.

The assessee filed an appeal against the CIT(A) order for AY 2013-14. The assessee sought to withdraw the appeal as they had filed a declaration under the Direct Tax Vivad se Vishwas Act, 2020.

What were the issues?

The primary issue was whether the assessee's request for withdrawal of appeal should be granted due to settlement under the Vivad se Vishwas Act.

Mr. Ismail. F. Mukadam vs CIT | ITAT Mumbai 2021

Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI

Before: SHRI SAKTIJIT DEY

For Respondent: Smt. Smita Verma (DR)

Pronounced: 02/02/2021

Date of hearing 02-02-2021 Date of Pronouncement 02/02/2021 O R D E R

Per Saktijit Dey, JM

This is an appeal by the assessee against the order dated 31-05-2019 of learned Commissioner of Income Tax (Appeals)-56, Mumbai for the assessment year 2013-14.

When the appeal was called for hearing, no one was present on behalf of the assessee. However, the assessee has filed a letter dated 27-01-2021 seeking withdrawal of the appeal as he has filed declaration under the Direct Tax Vivad se Vishwas Act, 2020 for settling the dispute arising in this appeal. The learned Departmental Representative has no objection to the aforesaid request of the assessee. 3. In view of the facts discussed above, I permit the assessee to withdraw this appeal. Accordingly, appeal is dismissed as withdrawn. 4. In the result, appeal is dismissed. Order pronounced in the Open Court on this 02 /02/2021. Sd/- (SAKTIJIT DEY) JUDICIAL MEMBER Mumbai, Dated :02/ 02/2021. Pavanan, Sr.P.S (on contract) Copy of the order forwarded to :

MR. ISMAIL. F. MUKADAM,MUMBAI vs. CIT APPELAS 56, MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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